As per ohiotom’s post re Zack’s Research Report

https://agoracom.com/ir/POETTechnologies/forums/discussion/topics/799782-my-broker-is-e-f-mutton-and-e-f-mutton-says/messages/2408584#message 

Celestial AI will begin to take in completed light source modules toward the end of 2024. POET is about to send Celestial AI alpha samples of a new design it requested. Celestial AI is working with Samsung to design light-enabled memory drives for AI applications. POET is talking to all of the other AI hardware players including Lightelligence in China, Light Matter, and Ayar Labs.

While Celestial has already been generating NREs for POET, we expect that it will start to buy product to build inventory for its product launches. POET will be providing Celestial AI LightBar modules.  Each accelerator Celestial AI sells has four POET chips. At $200 per chip, Celestial could represent $800 million in potential revenues by itself. We believe most if not everything Celestial is planning to sell contains POET.